Section 32221 Of Article 1. Imposition Of The Surtax From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 5.5. >> Article 1.
32221
. Except with respect to beer and wine in the internal revenue
bonded premises of a manufacturer, and except with respect to
distilled spirits in the possession of a distilled spirits
manufacturer, distilled spirits manufacturer's agent, brandy
manufacturer, rectifier, wholesaler, or common carrier licensed to
sell distilled spirits on board boats, trains, and airplanes, floor
stock taxes are hereby imposed in amounts equal to the surtaxes
imposed by Section 32220 upon all alcoholic beverages upon which the
surtaxes have not been paid, that are in the possession or under the
control of every person licensed under Division 9 (commencing with
Section 23000) of the Business and Professions Code at 2:01 a.m. on
July 15, 1991. On or before August 31, 1991, each person subject to
the tax imposed by this section shall prepare and file with the State
Board of Equalization, on a form prescribed by the board, a return
showing the amount of units of beer, wine, sparkling hard cider, and
distilled spirits possessed by him or her at 2:01 a.m. on July 15,
1991, that are subject to the tax imposed by this section, and any
other information the board deems necessary for the proper
administration of this chapter. The taxpayer shall deliver the
return, together with a remittance of the amount of tax due, to the
office of the board on or before August 31, 1991.